文档介绍：目录
一、商业银行会计风险的现状分析······································1(一)商业银行会计风险的基本概念····································1
(二)商业银行会计风险的特征·······································2
1、银行会计风险的隐敝性强········································2
2、银行会计人员的道德风险凸现····································2
3、银行会计风险的信息不对称······································2
4、银行会计风险的形式多元化······································2
(三)商业银行传统的会计核算模式面临的挑战··························3
1、账务组织体系受到严重冲击······································3
2、会计核算过程所蕴含的监督控制功能出现弱化······················3
3、会计管理模式和管理手段的有效性削弱
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二、商业银行会计风险产生的原因分析··································4
(一)银行会计管理体制改革相对滞后,不能满足防范银行风险的要求·······4
(二)银行会计制度的建设迟缓,无法满足银行风险防范的需要············